Question: Are terminations of individuals based on job performance or incompatibility covered under SUCBs when the company later refills the job?

Answer: Section 3402(o) defines SUCBs as "amounts which are paid to an employee, pursuant to a plan to which the employer is a party, because of an employee's involuntary separation from employment (whether or not such separation is temporary), resulting directly from a reduction in force, the discontinuance of a plant or operation, or other similar conditions, but only to the extent such benefits are includible in the employee's gross income.

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